Das Splitting-Verfahren bei der Einkommensteuerveranlagung von Ehegatten
AbstractDas Ehegattensplitting ist in jüngster Vergangenheit nicht nur aus verteilungspolitischen, sondern auch aus familienpolitischen Gründen in Frage gestellt worden. Wie entsteht der Splitting-Effekt? Wovon hängt der Umfang dieses Effektes ab? Wie hat sich das Ehegattensplitting seit 1998 entwickelt? --
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Bibliographic InfoArticle provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.
Volume (Year): 85 (2005)
Issue (Month): 5 ()
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